Sir,
Request to clarify:
(1) For supply to Bhutan is considered as Export Order and under Physical Export.
(2) For Export Order to Bhutan, Imports of Raw material and components are allowed under Advance Authorisation (Licence)from DGFT with NIL custom duty .
(3) For Export Obligation (EODC), Bill of Export is mandatory .
Thanks,
BM Goyal
TaxTMI